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YOLUME10. ~ YORKYILLE, SOUTH CAROLINA, WEDNESDAYIsYENING, MARCH 2, 1864. ' NUMBER .9J..
' ~ : .': ..,. .v.r...' :..r M
OFFICIAP.
The New Military Law.
A Bill to organize forces to serve during the
War.
Sec. 1. That from and after tbo passage
of this &ot all white men, residents of the
Confederate States, between the ages of 17
and 50, shall be in the military service of
the Confederate States for the war.
Sec. 2. That all the persons aforesaid,
between the ages of 18 and 45, now in the
service, shall be retained during the present
war with the United States, in the same
regiments, battalions and companies to which
they belong at the passage of this act, with
the same organization and officers, unless
regularly transferred or discharged, in accordance
with the laws and regulations for
the. government of the army : Provided,
that companies from one State, organized
ac&inst their eonsent.^exnresaed at the time.
n / ?i ?w . / i
with regiments or battalions from another
State, shall have the privilege* of being
transferred to organizations of troops, in
the same arm of servioe, from the States
in whioh said companies wer? raised; and
the soldiers from one State, in companies
from another State, shall be allowed, if they
desire it, a transfer to organizations from
their own States, in the same arm of the
service.
Sxc. 3. Be it farther enacted, That at
the expiration of six months from the first
day of April next, a bounty of one hundred
dollars in a six per oent. Government bond,
which the Secretary of the Treasury is
hereby authorized to issnc, shall be paid to
every non-commissioned officer, musician,
and private who shall then be in service, or
in the event of his death, previous to the
period of such payment, then to the person
or persons who would he entitled by law to
receive the arrearages of his pay; but no
one shall be entitled to the bounty herein
provided, who shall at any time, during the
period of sis months nest after the said
first daj of April, be absent from his command
without leave.
Sec. 4. lie it further enacted, That no
person shall be relieved from the operation
of. this act by reason . of having been heretofore
discharged from the army, where no
disability now exists j nor Bball those who
have furnished substitutes be any loDger
exempted by reason thereof: Provided,
That'no person, heretofore exempted on ac
count of religious opinions and who has
paid the tax levied to relieve him from service,
shall be required to render military
service under this act. ?
Sec. 5. Be it further enacted, That all
white aide residents of the Confederate
States,"between the ages of 17 and 18 and
45 and 50 years, shall enroll themselves at
SQbh times and places, and under such regulations,
as the President may prescribe, the
time allowed not being less than thirty days
for those east, and sixty days for those west
of the Mississippi river, and any person
who shall fail ta enroll himself, without a
reasonable excuse therefor, to.be judged of
by the President, shall be placed iu service
in the field, for the war, in the same manner
as though they were between the ages
of eighteen and forty-fire : Provided, that
the persons mentioned in this section shall
constitute a reserve for State defence and
detail duty, and shall not be required to perform
service out of the State in which they
reside.
Sec. 6.. That all persons required by tbe
5th section of this act to enroll themselves,
may within thirty days after the passage
thereof east of the Mississippi river, and
within sixty days, if west of said river,
form themselves into voluntary organizations
of companies, battalions or regiments, and
eleot their own officers; said organizations
to oonfotm to the existing laws; and, having
so organized, to tender their services as
volunteers during the war to the President;
and if such organizations shall furnish proper
muster-rolls, as now organized, and deposit
a copy thereof with the enrolling officer
of their district, which shall be equivalent
to enrollment, they may be accepted as
minute men for service in such State, but
in no event to be taken out of it. Thoso
who do not so volunteer and organize, shall
enroll themselves as before provided; and
may, by the President, be required to assemble
at convenient places of rendezvous,
and be formed or organized into companies)
battalions and regiments, under regulations
to be prescribed by him ; and shall have the
_ u. i
? rigut IU uiuct iut?n uuui^auj auu a^uutuuu
officers; and all troops organized under this
act for State defence,, shall be entitled,
while id actual service, to the same pay and
allowance as troops now in the field.
Sec. 7. That any person who shall fail
to attend at the place of rendezvous as re'quired
by the authority of the President,
without a sufficient excuse, to be judged of
by him, shall be liable to be placed in service
in the field for the war, as if he were
between the ages of 18 and 45 years.
Sec.' 8. That hereafter the duties of
provost and hospital guards and clerks, and
of olerks, guards, agents, employees or laborers
in the Commissary or Quartermaster's
Departments, in the Ordnance Bureau, and
clerks and employees of navy agents, as
also in the exeoution of the enrollment act,
and all similar duties, shall be performed
by persons who are within the ages of IS
and 45 years, and who, by the report of a
Board of army surgeons, shall be reported
as unable to perform active service in the
field, but capable of performing some of the
above- said duties, specifying whioh, and
when those persons shall have been assigned
to those duties as far as practicable, the
President shall assign or detail to their performance
such bodies of troops or individuals
required to be enrolletPunder the 5th
seotion of this act, as may bo needed for
the discharge of such duties : Provided,
that persons between the ages of 17 and 18
shall be assigned to those duties : Provided,
further, that nothing contained in this act
shall be so construed as to prevent the
President from detailing artizans, mechanics,
or persons of scientific skill, to perform
f indispensable duties in tbo departments or
bureaus herein mentioned,
j Sec. 9. That any Quartermaster or As;
sistant Quartermaster, Commissary or Assisi
tant Commissary (other than those serving
with brigades or regiments in the field,) or
officers in the Ordnance Bureau,' or Navy
Agents, or Provost Marshal, or officers in
the coDsoript service, who shall hereafter
employ or retain in his employment any
persons in any of their said departments or
bureaus, or in any of the duties mentioned
in the 8th section of this act, in violation
of the provisions hereof, shall, on conviction
thereof, by a court martial or military
court, be cashiered; and it shall be the
duty of any department or district commander,
upon proof, by the oath of any
credible pcrsoD, that any suoh officor has
violated this provision, immediately to relieve
such officer from duty; and said com- 1
manders shall take prompt measures to have
lnm tried for such offeioe ; and any commander
as aforesaid failing to perform the
duties enjoined by this section, shall, upon
being duly convicted thereof, be discharged
from the service.
IiN REGARD TO EXEMPTIONS. ' 1
Sec. 10. Be it further enacted, That all
laws granting exemptions from military service
be, and the same are hereby repealed,
and hereafter none shall be exempted except
the following:
1. All who shall be held unfit for military
service, under the rules to be prescribed
by the Secretary of War. ' *
.2. The* Vice-President of the Confederate
States, the members and officers of '
Congress and of the several State Legisla- '
tares, and such other Confederate and State
officers as the President, or the Governor of
the resDeotive States, mav certifv to be ne- ,
1 ' ?
cessary for the proper administration of the
Confederate or State Governments, as the
ease may be.
3. Every minister of religion authorized ,
to preach according to the rules of his
church, and who, at the passage of this act ,
shall be regularly employed in the discharge j
of his ministerial duties f-superintendents ,
and physicians of asylums for the deaf and
dumb and blind and of the insane; one j
editor for each newspaper being published ,
at the time-of this act, and such employees j
as said editor may certify on oath to be iu- ,
dispensable to the publication of suoh j
newspaper; the public printer of the Con- ,
federate and State Governments, and such ,
journeyman printers as the said public prin- ,
ter shall certify, on oath to be indispensable (
to perform the public printing; one skilled \
apothecary in each apothecary store, who {
was doing business as suoh on the 10th day {
of October, 1862, and has continued said (
business, without intern/ission, since that j
period ; all physicians over the age of thir- c
ty years, who now are, and for the lastsev- (
en years have been, in tho actual and regu- t
lor T\rnf>t.!on nf t.hoit" nprtfoaoinn Vi'nf flm farm
"* t
physician shall not include dentists; all ?
presidents and teachers of colleges, theolog- ?
ical seminaries, aeademies and schools, who f
have been regularly engaged as such for two ?
years next before the passage of this act: (
Provided, that the benefit ef this exemption
shall extend to those tcaohers only (
whose schools are composed of twenty stu- j
dents-or more. All superintendents of pub- ^
lie hospitals, established by law before the (
passage of this act, und such physicians (
! and nurses therein as snch superintendents (
shall certify, on oath, to be indispensable
to the proper and efficient management r
thereof. *
4. Thero shall be exempt one person as
owner or agriculturist on each farm or plantation
upon which there are now, and were
on the first of January last, fifteen able- r
bodied field hands, between the ages of six- '
t
teen and fifty, upon the following conditions
: J
1. This exemption shall only be grauted '
in cases in which there is no white male (
, adult on the farm or plantation not liable to (
milifrtPU c<?roioo nnr nnlnoa fKn
. J , .VV, ?v.? ,
lug the exemption was, on the 1st of JaDU- '
ary, 18G1, either the owner and manager or '
overseer of said plantation ; but in no ease '
shall more than one person be exempted for *
one farm or plantation.
2. Suoh person shall first execute a bond, (
payable to the Confederate States of America,
in such form and with such security, |
and in such penalty, as the Secretary of ,
War may prescribe, conditioned that he will (
deliver to the Government at some railroad (
depot, or such other place or places, as may
be designated by the Secretary of War,
within 12 months next ensuing, 100 pounds
of baoon, or, at the election of the Government,
its equivalent in pork, and 100 pounds ,
of nett beef (said beef to bo delivered on ^
foot), for each able-bodied slave on said ,
farm or plantation, within the above said
ages whether said slaves are used in the
field or not, which said bacon or pork and
beef shall be paid for by the government at
I CUV JJUVVO UA^a UJ tuc VUtUUilSOlUU^lO VI
! the State under the impressment act: Provided,
that when tho person thus exempted
shall produce satisfactory evidence that
it has been impossible for him, by the exercise
of pnper diligenoe, to furnish the amount
of meat thus contracted for, and
leave an adequate supply for tho subsistence
of those living on the said farm or plantation,
the Secretary of War shall direct a
commutation of the same, to the extent of
two-thirds thereof in grain or other provisions,
to be delivered by such person as
aforesaid at equivalent rates.
o. Such person shall further bind himself
I to sell the marketable surplus of provisions
1 and grain now on hand, and which he may
raise from year to year while his exemption
continues, to the government or to the fam:
ilies of soldiers at prices fixed by the commissioners
of the State under the impressment
act: Provided, that any person ex:
empted as aforesaid, shall be entitled to a
: credit of 25 per cent, on any amount of
i meat which he may dpliver within three
| months from tho passage of this act: Provided,
further, that persons coming within
the provisions of this exemption shall not i
be deprived of the benefit thereof by reason
of having been enrolled since the 1st of
Fobruary, 1864.
4. In addition to the foregoing exemptions,
the Secretary of War, under the direction
of the President, may exempt or
detail suoh other persons as he may be satisfied
ought to be exempted on acoount of
publio necessity, and to insure the production
of grain and other provisions for the
army and the families of soldiers. He may
also grant exemptions or details on such
terms as he may-presorib<r, to such overseers,
farmers or planters as he may bo satisfied
will be more useful to the country in the
pursuits of agriculture than in the military
service : Provided, that such exemption
shall cease whenever the farmer, planter or
overseer shall fail diligently to employ, in
good faith, his own skill, capital and labor,
exclusively in the production of grain and
provisions to be sold to the government and
families of soldiers, at prioes not exceeding
those fixed at the time for like artioles by
the commissioners or the state under the
impressment act./
5. The president, treasurer, auditor and
superintendent of any Railroad oompany
engaged in transportation for the govern*
ment, and such officers and employees.thereof
as the president or superintendent shall
certify on oath to be indispensable to the
effioient operation of said railroad: Provided,
that the number of persons so exempted
by this" aot on any railroad shall not exceed
one person fqr each mile of said road,
in actual use for military transportation;
and said Exempts shall be reported by name
and description, with tbe names of any who
may have left tbe employment of said Oompany,
or who may oease to be indispensable.
6. That nothing herein oontained shall
be construed as repealing tbe aot approved
April 14th, 1863, entitled an aot to exempt
contractors for carrying the mails of the
Confederate States, and tbe drivers of post
coaches and hacks, from military service :
Provided, that all the exemptions granted
ander this act shall only continue whilst the
persons exempted are actually engaged in
their respective pursuits or occupations.
Sec. y. That the President be and he
is hereby authorized to grant details, under
general rules and regulations to be issued
From the War Department, either of persons
between 45 and 50 years of age, or
from the army in the field, in all oases
tfhere, in his judgment, justice, equity and
necessity require such details, and he may
revoke suoh orders of detail whenever he
thinks proper: Provided, that the power
nerein granted to the President to make deails
and exemptions shall not be construed
o authorize the exemption or detail of any
rontractor for furnishing supplies of any
cind to tho government by reason of said
sontrqet, unless the head or secretary of the
lepartmont making suqb contract shall cer,ify
that tho personal services of such contactor
are indispensable to the exeoution of
laid oontract: Provided, further, that when
tny such contractor shall fail, diligently and
aithfully, to proceed with the execution of
such contract, his exemption or detail shall
:ease.
Sec. 12. That in appointing local boards
)f Surgeons for the examination of persons
iable to military service, no member composing
the same shall be appointed from
;he county or enrolling district in which
ihcy arc required to make such examina;ion.
Treasury Notice as to Funding under
Act of February 17,1864.
Tori BTTT>V TIp-DA llTXfVWT P fi A \
jl v v/> y
Richmond, Febraary?20, -1864!
Notice is hereby given to all holders of
[Yeasury notes, Dot bearing interest, that
;hey may exchange the same immediately,
>t the office of the Treasurer, Assistant
rreasurer, or of any Depositary, for certifijates,
w.hicli will entitle them to four per
jent. bonds; and that the said privilege
will continue until the 1st of April ensuing,
it'ter which, all notes over the denomination
if five dollars can be funded only at 66}
jeots to the dollar, except one hundred
lollar notes, which after that date, are no
longer receivable for public dues, and can
inly bo funded at an additional reduction
if ten per oent. per month.
The certificates issued, together with the
bonds for which they may bo exchanged,
ire receivable for taxes of tho year 1864 at
the full amount expressed on the face withlut
interest, and arc not subject to the tax
imposed for that year on other bonds and
credits.
The short time allowed should admonish
ill holders promptly to present the notes,
md not risk the chance of exclusion by the
pressure whioh will occur at the end of the
month of March.
(Signed,) C. G-. Memminqer,
Secretary of the Treasury.
The Funding Act.
\N ACT TO FUND, TAX AND LIMIT THE
CURRENCY.
1. The Congress of the Confederate
States of America do enact, That the holdjra
of all treasury notes above the denomiaation
of five dollars, not bearing interest,
shall be allowed until the 1st day of April,
LSG4, east of the Mississippi river, and ua;il
the 1st day of July, 1864, west of the
Mississippi river, to fund the same, and,
jntil the periods and at the plaoes stated,
the holders of all such treasury notes shall
be allowed to fund the same iu registered
bonds, payable twenty years after their
iates, bearing interest at the rate of four
per cent per annum, payable on the 1st day
)f January and July of each year.
2. The Secretary of the Treasury is heresy
authorized to issue the bonds required
For funding provided for in the preceding
jection, aud until the bonds oan be prepared,
be may issue certificates to answer the
surpose. Such bonds and certificates shall
)e receivable without interest in payment of
ill government due# payable in the year
LS64, except export and import duties.
3. That all treasury notes of the denomilation
of one hundred dollars, not bearing
interest, whioh shall not be presented for (
funding under the provisions of the first 1
seotion of this act, shall from and after the
first day of April, 1864, east of the Mississippi
river, and the 1st day of July, 1864,
west of the Mississippi river, oease to be
receivable in the payment of public does,
and said notes, if not so presented at that
time, shall, in addition to the tax of thirty
three and one third cents imposed in the
4th seotion of this act, be subject to a tax
of ten per cent, a month until so presented,
whioh taxes shall attach to said note wherever
circnlated, and shall be deducted from
the face of said notes whenever presented
for paynjent or for funding, and said notes
shall not be exchangeable for the new issue
of Treasury notes provided for in this act
4. That on all said treasury notes not
funded or used in payment of taxes at the
dates and places prescribed in the 1st seotion
of this aot, there . shall be levied at
said dates and plaoes a tax of thirty three
and one third cents for every dollar promised
on the face of said notes, said tax shall
attach to said notes wherever oircnlated,
and shall be .collected by deduoting the
same at the Treasury, its depositories, and
by the tax collectors, and by all Government
officers receiving the same, whenever
presented for payment, or for funding, or in
payment -of Government dues, or for postago,
or in exchange for new notes as hereinafter
provided; and said treasury notes
shall be fandable in bonds as provided in
the first seotion of this act, until the 1st day
of January, 1865, at the rate of sixty six
and two thirds cents on the dollar.
And it shall be the duty of the Secretary
of the Treasary, at any time between the
1st April east, and the 1st July, 1864, west
of the Mississippi river, and the 1st January,
1865, to substitute and exchange new I
treasury notes for the same, at the rate of i
sixty six and two thirds cents on the dollar, ]
provided that notes of the denomination of ]
one hundred dollars shall not be entitled to <
the privilege of said exchange; provided, !
further., that the right to fund any of said <
treasury notes after 1st day of January, 1
1865, is hereby taken away; and, provi' 1
ded further, that upon all such treasury <
uotes which may remain outstanding ou the
1st January, 1865, and which may not be 1
exchanged for new treasury notes as here- <
in provided, a tax of one hundred per cent. \
is hereby imposed. .
5. That after the 1st day of April, uext, \
all authority herefore given to the Secrc- 1
tary of the Treasury to issue treasury notes, '
.shall be and is hereby revoked; Provided, <
the Seoretary of the Treasury may, after 1
that time, isspe new treasury notes, in such '
forms as he may presoribe, payable ttfo 1
years after the ratification of a treaty of 5
peace with tho-United States, said new is- :
c?n., fn Ua ronolrnkl. In n.nmnnt of .11 nnK 1
UbO l*V l&wwivaviv lU Y J UJVtfUU vl Oil ^uw
lie dues except export and import dues, <
and to be issued in exchange for old notes, ]
at the rate of two dollars of the new for
three dollars of the old issnes, whether said 1
old notes be surrendered for exchange by I
the holders thereof, .or be reoeived into the :
| treasury under the provisions of this aot'; t
and the holders of the new notes or the old <
notes, except those of the denomination of
one hundred dollars, after they are reduced i
to sixty six and two thirds cents on the dol- j
lar, by the tax aforesaid, may convert the ?
same into call certificates, bearing interest ]
at the rate of four per cent, per annum, and i
payable two years after the ratification of t
a treaty of peace with the United States, i
unless sooner converted into new notes.
6. That to pay the expenses of the Gov- 2
eminent not otherwise provided for, the ?
Seoretary of the Treasury is hereby authorized
to issue six per cent, bonds, to an *
amount not exceeding five hundred millions I
of dollars, the nrin'ciDal and interest wher<f- "
of shall be free from taxation, and for the I
payment of the interest thereon, the entire c
nett reoeipts of any export duty hereafter ^
laid on the value of all cotton, tobacco and c
naval stores, which shall be exported from a
the Confederate States, and the nett pro- ^
ceeds of the import dutio9 now laid, or so
much thereof as may be necessary to pay
annually the interest, are hereby specially u
pledged, provided that the duties now laid
upon imports are hereby pledged, shall
hereafter be paid in specie, or in sterling
exchange, or in the coupons of said bonds. <!
7. That the Secretary of the Treasury is 1
hereby authorized, from time to time, as the t:
wauts of the Treasury may require it, to 0
sell or hypothecate for Treasury notes said S
bonds or any part thereof, upon the best
terms he can, so as to meet appropriations
by Congress, and at the same time reduce a
and restriot the amount of the circulation P
in Treasury notes within reasonable and ri
safe limits. *
8. The bonds authorized by the 6th section
of this aot, may be either registered or 81
coupon bonds, as tho parties taking them c
mou nnd tfiAtr mfttf hfi PTnlionnad fnr B
MiHj VIVWJ UUVi mMMVJ ??' VWWMMM^WU ?V?
each other under such regulations as the? 1
Secretary of the Treasury may prescribe. e
They shall be for one hundred dollars, or
some multiple of ono hundred dollars, and ^
shall, together with the coupons thereto attached,
be in such form and of such authen- v
tication as the Secretary of the Treasury J
may presoribe. The interest ?hall be payable
half yearly, on the 1st of January and a
July in each year?the principal shall be p
payable not less than thirty years from their
date. tl
9. All call certificates shall be fundable, 01
and shall be taxed in all respects, as is pro- P
vided for the Treasury notes, into which s<
they are convertible. If not converted before
the time fixed for taking the Treasury P
notes, such certificates shall, from that time, "1
bear interest upon only sixty-six and two- 01
third cents for every dollar promised upon
their face, and shall be redeemable only in 8?
new Treasary notes at that rate, but after
the pasaage-of this act, no call certificates te
shall be issued until after the 1st day of oi
April, 1864. ej
10. That if any bank of deposit shall gi
giVe its depositors the bonds authorized by pj
the 1st section of this act in exchange for oi
heir deposits, and specify the same on the
jonds by some distinctive mark or token)
;o be agreed upon with the Secretary of the
Treasury, then the said depositor shall he
mtitled to reoeive the amount of said bonds
in Treasury notes bearing no interest and
mtstanding at the passage of this act, Provided,
the said bonds are presented before
the privilege of fnndiog said notes at par
shall cease, as herein presoribed.
II. That all Treasury notes heretofore
issued of the denomination of five dollars
shall continue to be receivable in payment
}f public dues, as provided by law, and
fundable at par under the provisions of this
lot, until the 1st of July, 1864, east, and
until the 1st of October, 1864, west of the
Mississippi, but after that time they, shall
be subject to ar tax of thirty-three cents on
every dollar promised on the face thereof,
said tax to attach to said notes wherever
. ? % n , t i> *_t_l
oirouiatea, ana saia no tea to De mnaaDie
and exchangeable for ne*? Treasury' notes,
us herein provided, subject to the deduction
of said tax.
12. That any State holding treasury
notes, received before the times herein, fixed
for taxing said notes, shall be allowed until
the 1st day of January 1865, to fund the
same in six per oent. bonds of the Confederate
States payable twenty years after date,
and the interest payable semi-annually.?
But alL treasury notes reoeivod'by any State
after the time fixed for taxing the same,
as aforesaid, shall be held to have been diminish
id by the amount of said tax. The
discrimination between the notes subject to
the tax. and those not subject shall be left
bo the good faith of each State, and the
oertifioate of the Governor thereof shall in
sach case be conclusive.
13. That treasury notes heretofore issued,
bearing interest atrthe rate of seven dollars
and thirty oents on the hundred dollars
per annum, shall no longer be received in
payment of publio dues bat shall be deemsd
and oonsidered bonds of the Confederate
3tates, payable two years after a ratification
)f a treaty of peace with the United States
bearing the rate of interest speoified on their
face, payable on the 1st January in eaoh and
ivery year. 14.
That the Seoretary of the Treasury
be, and he is authorized in case the exigenjies
of the Government should require it, to
pay the demand of any public creditor
trhose debt may be contracted after the passage
of this aot, willing to receive the same
n a certificate of indebtedness to be issued
)y said Secretary in such form as he may
leem proper, payable two years after a ratiication
of a treaty of peace with .the United
States, bearing interest at the rate of six
per cent, per annum, payable semi-annually,
ind transferable . only by special endorse'
* - i? A- 1? !L. J I
menc under regulations to do prescrineu oy
the Secretary of the Treasury; and said
certificates shall be exempt from taxation
in principal and interest.
15. The Secretary of the Treasury is authorized
to-increase the number of depositories
so as to meet the requirements of this
ict, and with that view to employ saoh of
the banks of the several States as he may
leem expedient. ?
16. The Secretary of the Treasury shall
'orthwitb advertise this act in such newspacers
published in the several States, and by
inch other means as shall secure immediate
publicity, and the Secretary of War and the
Secretary of the Navy shall each cause it 1
o be published in general orders for the
nformation of the army and navy.
17. The 42d section- of the aot for the
issessment and collection of taxes approved
yfay 1st, 1863, is hereby repealed.
18. The Seorefary of the Treasury is here>y
authorized and required, upon the ap- 1
jlioation of the holder of aoy oall certificate
?which by the 1st section of the act "to j
irovide for the funding and farther issue i
if Treasury notes," approved March 23d, '
.863, was required to be "thereafter deem- I
id to bo a bond"?to issue to such bolder i
. bond therefor upon the terms provided <
>y said act. * 1
I
The Tax BilL ?
in Act to Lay Additional Taxes for the i
Common Defence and Support of the 1
Government. ?
Sec. 1. The Congress of the Confederate ..
States of America do enact, That in addi- *
ion to the taxes levied by the ^Act to lay *
axes for the common defence and to carry c
n the Government of the Confederate 1
Itates," approved 24th of April, 1863, 1
here shall be levied, from the passage of ^
his Act, on the subjects of taxation here- ?
fcer mentioned, and collected from every 11
erson, copartnership, association or corpo- 1
ation liable therefor, taxes as follows, to 0
rit: f
I. Upon the value of property, real per- 11
onal and mixetd, of every kind and des- *
ription, not hereinafter exempted or taxed
t a different rate, five per cent: Provided, 2
'hat from this tax on the value of property 11
mployed in agrioulture, shall be deducted '
he value of the tax in kind delivered there- h
rom, as assessed under the law' imposing 8
on/] /] a) ? n AtaA/1 in ill A Annan m nni Pka fl
Ij BUU UCUVC1GU IU bUO V7U>OIllUiUUb J. I Ifided,
That no credit shall be allowed be- P
ood five per cent.. * s
II. On the value of gold and silver wares ^
ad plate, jewels, jewelry and watches, ten
er cent. - ~
III. The value of property taxed under ^
lis section shall be assessed on the basis *
f the market value of the same, or similar *
roperty in the neighborhood where assesid
in the jrear 1860, exoypt in cases where
tnd, slaves, cotton or tobacco have been 0
nrohased since the 1st day of January,
862, in whioh case' the said land, slaves
itton and tobacoo so purobased, shall be A
messed at the price actually paid for the
ime by the owner.
Sec. 2. On the value of all shares or invests
held in any bank, banking company ei
: association, canal, navigation, importing, 1
cporting, insurance, manufacturing, tele- le
raph, express, railroad and dry dook com- b<
inies, and all other joint stock companies li<
; every kind) whether incorporated or not) <l<
five per oent. The value of property taxed
under this seotion shall be assessed upon
the basis of the market value of such property
in the neighborhood where assessed,
in such ourrenoy as may be iu general use
there, in the purchase and sale of such
property, at the time of assessment.
Seo. 3. I. Upon the amount of all gold
and silver coin, gold dust, gold or silver
bullion, whether held by the banks or other
corporations or individuals, five per cent.;
and upon all moneys held abroad, or upon
the amount of all bills of exchange, drawn
therefor on foreign countries, a tax of five
per cent.; such tax upon money abroad to
be assessed and collected according to the
value thereof at the place where the tax is
paid.
II. Upon the amount of all solvent credits,
and of all bank bills, and all other papers
issued as ourrenoy, exclusive of noninterest
bearing Confederate Treasury
notes, and not employed in a registered
business, the income derived from which is
taxed, five per cent.
Sec. 4. Upon profits made in trade and
business, as follows:
I. On a|l profits made by buying and
selling spiritdotis liquors; flour, wheat, corn,
riee, sugar, molasses or syrup, salt, bacon,
pork, bogs, beef or beef oattle, sheep, oats,
hay, fodder, raw 'hides, leather, horses,
males, boots, shoes, ootton yarns, wool,
woolen, ootton o* mixed oloths, hats, wagons,
harness, ooal, iron, steel or nails, at
any time between the'1st of Jannary, 1863,
and the first of January,-1865, ten per cent.,
in addition to the tax such profits as income
under the. "Act to lay taxes for the
common defence and carry on the Government
of the Confederate States," approved
April 24, 1863.
II. On all profits made by buying and
selling money, gold, silver, foreign exchange,
stooks, notes, debts, credits or obligations
of any kind, and any merchandize,
propertyjor effeots of any kind, not enumerated
in the preceding paragraph, between
the times named therein, ten per cent., in
addition to the tax on snoh profits as income,
Jl lL. * -i -C i J -
uuuer inn aut aiureeaiu.
III. On the amount of profits exceeding
twenty-five per cent., made daring either
of the years 1863 and 1864, by any bank
or banking company, insurance, canal, navigation,
importing and exporting, telegraph,
express, railroad( manufacturing, dry dock
or other joint stock company of any description,
whether incorporate or. not, twentyfivo
per cent, on sach excess.
Sec. 5. The following exemptions from
taxation ander this Act shall be allowed, to
wit: % - ' '
I. Property of each head of a family to
the value of five thondred dollars; and for
eaoh minor child of the family to the farther
valae of one hundred dollars; and for
eaoh Son actually engaged in the army or
navy, or wfio has died or been killed in the
military or naval servioe, and who was a
member of the family when he entered the
service, to the further value of five hundred
dollars.
. II. Property of the widow of any officer,
soldier, sailor or marine, who may have
died or beeh killed id the military or naval
servioe, or whore there is no widow, then
of the family, being minor obildren, to the
value of one .thousand dollars.
III. Property of every officer, soldier,
sailor or marine, actually engaged in the
military or naval servioe, or of such as'have
been disabled io suob service, to the value
of one thousand dollars: Provided, That
the above exemptions shall not apply to any
person whose property, exclusive of household
furniture, shall be assessed at a value
exceeding one thousand dollars.
IV. That where property has been injured
or destroyed by the enemy, or the
owner thereof has been temporarily deprived
of the use or ooenpanoy thereof, or of
;he means of cultivating the same, by reaion
of the presence or proximity of the
inemy, the assessment on suoh property
nay ber reduced in proportion to the damtge
sustained by the owner, or the tax astessed
thereon may be reduced in the same
. a <? i? i . it . - ?
auo oj tae?gi8cnoc collector, oa satisiacto y
evidenoe submitted to him by the ownsr
or assessor.
Sec. 6. That the taxes on property laid
or the year 1864 shall be assessed as. on
he day of the passage of this Aot, and be
lae and collected on the first day of J one
lext, or as soon after as practicable, allowog
an extension of ninety days West of the
Mississippi River.. The additional taxes
in inoomes or profits for the year 1863, leved
by this Aot, shall be assessed and ooleoted
forthwith; and the taxes on inoomes.
ir profits for the year 1864 shall be assesed
and collected according to the provisoes
of the tax and assessment Acts of
.863.
Seo. 7. So mnch of the Tax Aot of the
!4tb day of April, 1863, as levies a tax on
ncomes derived from property or effeots on
he amount or valoe of wbioh a tax is leved
by this Aot, and also the first section of
aid Act, are suspended for the year 1864,
nd no estimated rent, hire or interest on
irop?rty or credits herein taxed ad valorem,
hall bo assessed or taxed as inoomes, oner
the Tax Aot of 1863.
Sec. 8. That the tax imposed by this
Lot on bonds of the Confederate States
erotofore issued, shall in no case exceed
tie interest on thej?me, and snob bonds,
rhen held by or for minors, or lnnatics, shall 'l
e exempt from the tax in'all oases where J
tie interest on the same shall not exoeed (
ne thousand dollars.
Suspension of the Writ of Habeas 1
Corpus.
BILL TO SUSPEND THE PRIVILEGE OP THE |
WRIT OP HABEAS CORPUS IN CERTAIN (
CASES. * . .
Whereas, the Constitution of the Confed- ,
rate States of Ameroia provides, in artiole
, section 9, paragraph 3, that ?tbe privige
of the writ of habeas corpus shall not *
3 suspended, unless when, in case of rebel- 8
on or ihvasion, the pnblio safety may re- t
lire it j" and whereas the poirqr of bus- ]
pending the privilege of saidwnt, as reeog* '
nized in said article 1, is vested solely in
the Congress, which is the exclusive judge
of the necessity of such, suspension; and
wfihreasj in the opinion of the Congress, the
public safety requires the suspension of said
writ in the existing ease of the invasion of
these States by the armies of the United
States; and whereas, the President has asked
for the suspension of the writ of habeas
corpus, and informed Congress of conditions
of public danger which render the suspension
of the writ a measure proper for the
public defence against invasion and insurrection
; now, therefore,
1. That daring the present invasion of
the Confederate States, the privilege of the .
writ of habeas corpus be and the same is'
hereby suspended-; but such suspension
shall apply only to the easel of person* arrested
or detained hy order of the President,
Secretary of War, or the general officer
commanding the Trans- Mississippi Military
Department, by the authority apd under toe
control of the President It is hereby declared
that the purpose of Congress in the'
passage of this act is to provide more effectually
for the public safety, by (suspending
the writ of habeas corpus iu tho following
j ..
cases, and no other:" - V
I. Of treason, or treasonable efforts or r
combinations, to subvert the Government
of the Confederate States. , .
II. Of conspiracies to overthrow the Government,
or conspiracies to resist the lawful
authority of the Confederate States.
lit Of combining to assist the' enemy,
fit of conmonicatiag intelligence to the enemy,
or giving him aid and comfort.
lY. Of conspiracies, preparations and
attempts to inoite servile ineorrectioq.
V. Of desertions or encouraging desertions,
of harboring deserters, add of attempts
to avoid military servicej Provided, that in
cases of palpable wrong and oppression by
any subordinate officer, upon any party who
does not legally owe military service, his
superior offioet shall grant prompt relief to
the oppressed party, and tho subordinate
shall be dismissed from office.
VI. Of spies and other emissaries of the
enemy. '
VII. Of holding correspondence or intercourse
with the enemy, without neooadty,
and without the permission of the Confederate
States.
VIII. Of unlawful trading with, the eue?
my and other ofienoes against the laws of
the Confederate States, enacted to promote
their success in the war.
IX. Of conspiracies, or attempts to liberate
prisoners of war held by the Confederate
States.
X. Of conspiracies, or attempts , or .preparations
to aid the enemy.
XI. Of persona aiding or inciting others
to abandon the Confederate cause, or t<f resist
the Confederate States; or to adhere to .
the enemy.
XII. Of unlawfully burning, destroying
or injuring,, or attempting to barn, destroy
or injare any bridge or railroad, or telegraph
line of communication, or other property,
with the. intent of aidingthe enemy.
XIII. Of ^reasonable designs to impair
the military power of the Government by
destroying or attempting to destroy the vessels
or arms, or munitions of war,'or'arsenals,
foundries, workshops, or other property
of the Confederate States.
Sec. 2. The President shall cause proper
officers to investigate tbe cues of all
persons so arrested or. detained, id order
that they may be discharged if improperly
detained, unless they can be speedily tried
in-the dae course- of lair.'
Sec. 3. Thfct daring tbe snspensioc
aforesaid, no military , or other officer shall
be compelled, in answer to any writ of habeas
corpus, to appear in person, or to retnrn
the body of any person detained by
him by the authority of the President, Seoreta?y
of War or tho general officer commanding
the trans-Mississippi Department;
but upon the oertilicate, under oath, of tbe
officer having charge of any one so detained,
that such person is detained by him aa?
prisoner under the authority aforesaid, further
proceedings under the wrii'ojf Habeas
corpus, shall immediatelycease and remain
suspended so long-as this act shall continue
in force..
Sec. 4. This act shall coutinue in fbroe
for ninety days after the next meeting of
Congress and no longer.
Disinfectant.?-At -a late meeting of
the British Scientific Association at Nerw
castle, Dr. Richardson said the best way to
destroy organic poison in rooms was to
place iodine in a small box with a perforated
lid. Daring the epidemic of the smtt!I>^oxx
in London, he had seen this used with great
benefit. Dr. Hurray Thompson said charcoal
was now used in hospitals in. India
with beneficial, effect. It was hung up in
bags from the rafters.
<? > Important
Arrival.?-We liaye the
gratifying intelligence of tbe arrival at a
SoQthom port, within the last tew days, ot
an extremely valuable and mueh'" needed
cargo on Government account. A few more
snob cargoes would place the country on a
different footing from that whioh it now occupies,
and relieve the anxious feare now entertained
by many.
Worthy op Imitation.?In this age
of money loving and money getting, it ia
pleasant to chroniole generous acts. The
Eon. Charles MoJSeth, Mayor of Charlesion,
has recently furnished from his plauta- ,
don, for gratuitous distribntion to soldiers'
families, and the poor of Charleston, some
ifteen thousand dollan worth of provisions.
MSf There is not at present a single cotton
spindle in operation in the city of lowall
. The mills whioh formerly gave employment
to about thirty thousand females,
ire now as silent as the iomb.
JfiTThe State of North Carolina is dktsibuiog
cotton cards among the. faualies of
oldiers at five dollan per pair. Necessioos
wives and mothers of aoldien have the
peferenoe. ' ' " . r-i '